PPA Section 302 (c) Effective Date for Coll. Bargained Plans

[Guest meeh3704]

I am looking for the effective date of PPA Section 302© with respect to Coll. Bargained Plans. The text of the statute indicates that the amendments shall apply to plan years beginning after December 31, 2007. Is this also the effective date for coll. barg. plans?

[Effen]

I'm sorry but what is PPA 302©? Do you mean the new funding rules?

If so, I don't think there was any delay in the IRC Section 430 rules relating to funding for single employer collective bargained plans. Only the benefit restriction rules of IRC Section 436 have a delayed effective date based on the expiration of the current bargaining agreement.